100% EOU - refund claim for un-utilised CENVAT credit - back office operations - product support - technology infrastructure and design services - alleged input services do not have nexus with the output services - Held that: - reliance placed on the decision of the case of M/s Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI] where it was held that all these services are eligible for credit. Therefore, the rejection of refund on the ground that the input services do not have nexus with .....

refund on two grounds: 1. That the input services do not have nexus with the output service 2. That appellant has not established no one to one correlation with the exports and the input services used in such exports. 3. The Learned Counsel appearing for the appellant, Ms. Anupama submitted the details of input services for which the credit has been denied. She explained the relevancy of these input services with the out put service, which are shown in the following table. S.No. Impugned Input s .....

ed towards the recruitment of the employees. As the attrition rate in our industry is very high, we need to constantly get resources for the people who left in order to provide timely services to the customer. This service falls under the inclusive part of the definition of the term 'input service" 3. Courier agency services Courier services are required for sending documents to the customers or the vendors, which is an integral part of the company's business. This service is quinte .....

011. However, the inclusive portion of the definition still includes recruitment, coaching and training, inward transportation of inputs or capital goods and outward transportation upto the place of removal. The services mentioned in the above table like recruitment and commercial training and coaching, falls within the inclusive part of the definition. It is submitted on behalf of the appellant that courier services and clearing and forwarding agency services were required for sending documents .....